Registration number: 09432857

Artecontracta Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Artecontracta Ltd

Company Information

Directors

Mrs Rebecca Frances Bartleet Mr Grahame Bartleet

Registered office

1 Market Hill Calne Wiltshire England SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Artecontracta Ltd

(Registration number: 09432857)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	162	1,027
Other financial assets	6	106,768	119,029
		106,930	120,056
Current assets
Debtors	7	1,357	2,391
Cash at bank and in hand		8,543	7,768
		9,900	10,159
Creditors: Amounts falling due within one year	8	(782)	(780)
Net current assets		9,118	9,379
Net assets		116,048	129,435
Capital and reserves
Called up share capital		2,000	2,000
Revaluation reserve		42,446	31,307
Retained earnings		71,602	96,128
Shareholders' funds		116,048	129,435

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:
 

Artecontracta Ltd

(Registration number: 09432857)
Balance Sheet as at 31 January 2026 (continued)

......................................... Mrs Rebecca Frances Bartleet Director

......................................... Mr Grahame Bartleet Director

Artecontracta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the Board on 22 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Artecontracta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
	25% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
	Straight line 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Artecontracta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	864	1,045

Artecontracta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	4,761	4,761
Disposals	(580)	(580)
At 31 January 2026	4,181	4,181
Depreciation
At 1 February 2025	3,734	3,734
Charge for the year	865	865
Eliminated on disposal	(580)	(580)
At 31 January 2026	4,019	4,019
Carrying amount
At 31 January 2026	162	162
At 31 January 2025	1,027	1,027

6	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 February 2025	106,768	106,768
At 31 January 2026	106,768	106,768
Impairment
Carrying amount
At 31 January 2026	106,768	106,768

Artecontracta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

7

Debtors

Current	2026 £	2025 £
Prepayments	1,124	1,066
Other debtors	233	1,325
	1,357	2,391

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		164	163
Taxation and social security		157	119
Accruals and deferred income		401	401
Other creditors		60	97
		782	780